Some legislation which grants a right to appeal also grants the
appellant the right to apply for payment of the excess charge to be
postponed pending settlement of the appeal (TMA70/S55). See AH0150
and subsequent paragraphs for more information.
If there is no statutory right of postponement it may be
appropriate to standover informally the charge pending settlement
of the appeal, depending upon the circumstances of an individual
case. For example, when there is an appeal against a penalty
determined by the Commissioners or against a NIC decision.
Similarly, suspend recovery action in respect of an
over-payment of tax credits in full or in part if an appeal is
received.
